Easy to use online calculator to work out duty + VAT for all types of alcoholic drinks

Consumer taxes : duty + VAT – what is going on?
The new Coalition announced plans in May 2010 to ban the sale of alcohol below cost (see our analysis in WDR V3 p27-37).

They decided to define “cost” as duty + VAT – but since the surprising u-turn on minimum pricing that was apparent from the March 2012 Alcohol Strategy, the commitment to impose a duty + VAT floor was quietly shelved.

Roll on 12 months to March 2013 and the Coalition plans to introduce minimum unit pricing had also been ditched.

The announcement from the Home Office said : “We are now taking forward banning the sale of alcohol below duty and VAT and other measures as set out in the government’s response to the alcohol strategy consultation response” (26 March 2013).

However nearly 12 months later and the Home Office goes back to Plan A and publishes its “ Guidance on banning the sale of alcohol below the cost of duty plus VAT ” (implementation May 2014).

The latest Home Affairs briefing note from the House of Commons library contains a useful summary of how Government policy has twisted and turned over the last few years.

WDR duty + VAT calculator
Following the success of the WDR minimum price & unit calculator, and in anticipation of the implementation of the proposed ban on sales below duty + VAT, we developed a 2nd online calculator in April 2011 to specifically work out duty + VAT, using the same type of easy input fields.

This enables anyone to work out the consumer taxes (ie duty + VAT) for the various drinks that can be bought in supermarkets, off licences, pubs and bars.

Despite the various changes in Government policy, our duty + VAT calculator has never been more relevant and useful!

How to use the WDR calculator
There are 4 simple steps :

1. Select your product type : these are split into all the different ways that duty can be levied (it is different for most types of drink!)

2. Select the size of can, bottle or measure (eg 440ml) and then input how many there are in a multi-pack or case. Put 1 if just a single item such as a bottle of wine.

3. Input the alcoholic strength (ABV) – it will be on the bottle/can (or choose from the examples on this page).

4. Press Calculate to work out the duty + VAT applicable for the combination of product, pack size, quantity and ABV that you have selected.

ABV of popular brands
The ABV and typical size of a selection of leading brands in each product category have been set out on this page to help you input products and sizes into the calculator.

It works for pub prices too
We have included measures that you find in a pub such as 25ml for a single shot of spirits, and a pint (568ml) for beer, lager, cider or Guinness.

A glass of wine is usually 125ml, 175ml or 250ml and a bottle of wine is typically 750ml.

Note : we have made every effort to keep the ABV data up to date. However we do not accept responsibility for any errors or omissions – see our Website terms of use

More information on responsible drinking can be found at

WDR duty + VAT calculator

Product*

x

Alcoholic strength*

% alcohol by volume (ABV)

Results
The calculator is designed to show you a number of things :

The total of duty + VAT applicable to the product – this will be the new “floor price” for the specific combination of drink and pack size chosen

Note that Home Office policy is that floor prices are rounded up to the nearest penny.
For example : 750 ml bottle of still wine, 12.5% ABV – duty is 200.04p, 20% VAT is 40.008p, total 240.048p. This is then rounded up to £2.41.